Professional paper
Actual Problems of the Collection of the Municipal Fee and Municipal Contribution in the Administrative Procedure and Administrative Dispute
Božidar Horvat
; Upravni sud u Osijeku
Abstract
In this paper, the author deals with the issue of collecting the municipal fee and municipal contribution in the administrative procedure and administrative dispute, especially in relation to determining the obligation of municipal fee and municipal contribution payment, regardless if the procedure is conducted on motion of the party or ex officio. Furthermore, the paper discusses the requirements for a partial or complete exemption from the obligation of municipal fee and municipal contribution payment, as well as deadlines in which the party may submit a proposal for exemption, i.e. deadlines in which the public authority reaches a Decision on motion of the party or ex officio regarding the partial or full exemption from paying the municipal fee and municipal contribution. Also, the paper discusses jurisprudence i.e. court decisions in relation to the aforementioned in procedures before administrative courts which were conducted or are being conducted in relation to the payment of the municipal fee and municipal contribution, as well as questions of the statute of limitation for collecting the municipal fee and municipal contribution.
Keywords
municipal fees; municipal contributions; exemption from payment; deadlines; statute of limitation
Hrčak ID:
141266
URI
Publication date:
13.4.2015.
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